Case Law Details
Tvl. Sri Sakthi Steel Vs Deputy State Tax (Madras High Court)
In a recent judgment, the Madras High Court addressed the grievance raised by Tvl. Sri Sakthi Steel regarding an order dated 28.02.2023. The core contention was the failure to consider the petitioner’s GST Annual Return for the assessment period 2018-19, filed in Form GSTR 9. This oversight led to the imposition of late fees and penalties against the petitioner.
The petitioner, represented by counsel, argued that despite filing the annual return on 30.09.2020, the impugned order erroneously stated non-filing. This discrepancy arose as the petitioner claimed igno-rance of proceedings initiated through a show cause notice uploaded solely on the GST portal. The court acknowledged this procedural lapse and emphasized the necessity of communication beyond portal up-loads for effective notice.
Government Advocate Mrs. K. Vasanthamala, appearing for the respondents, acknowledged the procedural timeline but defended the impugned order’s validity based on prior notices and hearings. However, the court found merit in the petitioner’s submission, highlighting the crucial date of filing and uploading of Form GSTR 9 as evidence.
Consequently, the Madras HC set aside the impugned order, directing re-adjudication. The court man-dated the first respondent to afford the petitioner a fair opportunity, including a personal hearing, and to issue a fresh order within three months. The relief extended to lifting the bank attachment imposed under the impugned order.
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